INDIVIDUAL METHODOLOGICAL FEATURES OF THE TAX STRATEGY OF THE ORGANIZATION

Abstract

The article presents the existing methodological developments in the construction of the tax strategy of the organization, closely interrelated with tax optimization, tax planning, tax management. The principles of tax optimization proposed by scientists are studied. The stages of constructing the tax strategy of the organization are outlined as a conceptual view of individual scientists on the essence of tax strategizing. The elements of the tax management system are studied in detail and their functional role is disclosed. A modern list of tax optimization tools is systematized and their substantive characteristics are presented in detail, as well as their grouping is given relative to the stages of the life cycle of the organization. The article presents a grouping of tax optimization methods taking into account the criteria that have the greatest methodological value. The rational forms of tax planning proposed by researchers are described, ensuring the optimization of the totality of tax payments.